An electronic invoice is a tax invoice issued and received in electronic format that preserves authenticity, integrity, and legibility. Spain has required B2G e-invoicing since 15 January 2015 via FACe (the state portal to send invoices to public bodies). B2B e-invoicing will become mandatory in stages once the Crea y Crece regulation is finally approved. The latest draft went to a second public consultation in March and April 2025. Verifactu is a separate anti-fraud rule for billing software. It adds a QR code, a hash chain, and an event log.
Quick Q&A
What is an electronic invoice in one line? A legal invoice issued and received electronically that preserves authenticity, integrity, and legibility.
Is e-invoicing already mandatory? Yes for B2G since 15 January 2015 via FACe. B2B will be mandatory after the final regulation is published in the BOE (the state official gazette).
Electronic invoice vs Verifactu, are they the same? No. Verifactu is about how your billing system records invoices so they cannot be secretly changed. The B2B rule is about how invoices travel between businesses and how you report payment status.
Do PDFs count as an electronic invoice? A PDF can be a copy for your customer. For structured exchange you will need a format like Facturae XML (the Spanish e-invoice file format).
What do I need to prepare now? Watch for the final text in the BOE. Choose software that can send and receive structured invoices and is Verifactu-ready.
What is an electronic invoice?
A legal invoice in digital form, with controls that prove who sent it and that nothing changed. It is still a normal invoice for VAT and IRPF (income tax withholding on some professional invoices). The difference is the format and the controls that protect it.
A valid e-invoice must keep three things: authenticity of origin, integrity of content, and legibility over time. You can achieve this with an advanced electronic signature using a qualified certificate, EDI (a direct computer-to-computer data exchange) with agreed controls, or strong internal checks that create a reliable audit trail.
The general rules are in the invoicing regulation (Royal Decree 1619/2012). It sets the content of an invoice, how you number it, and how you store it. It also explains the control methods.
Electronic invoice requirements
It is the same tax document as a paper invoice, just digital. You must include the usual fields: number and series, issue date, supply date when it differs, your name, address, and tax ID, your customer’s data and NIF when required, the taxable base, VAT or withholdings, and the total.
To meet authenticity and integrity you use one of three options: 1) an advanced electronic signature with a qualified certificate, 2) EDI between parties with solid controls, or 3) strong internal checks that create a reliable audit trail. In all cases the invoice must remain readable.
In Spain there are common formats. Facturae XML is the default for the public sector and many B2B flows. A PDF alone will not meet the structured needs of the upcoming B2B regime. You can still share a PDF copy for the human view.
What is mandatory electronic invoicing in Spain?
B2G is already mandatory. B2B (sales between businesses) will be mandatory after the final Royal Decree is published. Since 15 January 2015 suppliers to public bodies send e-invoices via FACe in Facturae XML. Contractors and some subcontractors can route invoices via FACEB2B (a portal used in some public procurement chains).
The Crea y Crece Law makes B2B e-invoicing mandatory once the implementing regulation is approved. Drafts point to a phased start: companies with turnover above 8 million euros will have one year from publication, and the rest will have two years. Drafts also add payment status reporting through a public solution.
Spain plans two rails for B2B: a public e-invoicing solution run by AEAT (the Spanish Tax Agency), and private platforms that must interconnect. Your software will need to reach the public rail, private platforms, or both through your provider.
For a complete walkthrough click here.
How e-invoices work in Spain
Think in three layers: the format, the rail, and the tool you use.
Format. Facturae XML 3.2.x is Spain’s standard for the public sector. It has fixed tags for parties, lines, taxes, and totals. Many B2B flows also use it.
Rails. FACe is the state entry point for B2G. MiFacturae is a simple web app that helps you create and validate e-invoices to send to FACe. FACEB2B lets subcontractors exchange e-invoices linked to certain public contracts. The new B2B regime is broader and will sit beside FACEB2B.
Tools. Pick software that can create structured invoices, sign them when needed, validate the schema, and send them through the right rail. Store the original files and the acknowledgments.
Is e-invoicing mandatory in Spain now? Dates and who is in scope
Today B2G is mandatory. B2B is pending the final regulation. As of 22 September 2025 we still wait for the Royal Decree. The second public consultation ran in March and April 2025.
Expected windows after publication: one year for companies above 8 million euros in turnover, two years for the rest. Drafts also require recipients to report the payment date and status through the public solution within set deadlines.
Dates can shift. Some projections point to 2026 windows. The only binding dates will be those in the BOE after the Royal Decree is published.
Electronic invoice vs Verifactu
They solve different problems. Verifactu (the anti-fraud rule for billing systems) lives in Royal Decree 1007/2023 and its technical order. It forces your software to create a tamper-evident chain of invoice records. Each record has a hash, a time stamp, and an event log. Each invoice shows a QR code. In VERI*FACTU mode, the system can also send the record to AEAT in real time.
Verifactu is not the B2B interchange. The B2B rule will say how invoices move between parties and how payment states are reported. You need to comply with both. Your billing system should handle the Verifactu record rules, and also the B2B exchange once live.
There was a 2025 update to Verifactu. A Royal Decree changed the calendar and pushed most obligations into 2026. Check the official page for current milestones.
Step by step: issuing and receiving an e-invoice in Spain
Issuing today for B2G and getting future-proof for B2B is simple:
- Capture the mandatory data from Royal Decree 1619/2012. Keep your series and dates clean. Add all parties, bases, VAT, and withholdings.
- Generate Facturae XML if you invoice the public sector. You can attach a PDF for the human view.
- Validate the file and signature when needed. Send via FACe for B2G. For B2B, follow your customer’s rail until the new system goes live.
- Store the original files and the acknowledgments. Keep legibility and integrity over time.
Receiving is about trust and storage. Accept structured invoices from your suppliers, validate the schema and signatures, post to accounting, and store the originals with controls that keep them readable and unchanged.
Payment status reporting is coming in the B2B rule. The draft requires you to report when you fully pay an invoice and the payment date. This goes through the public solution.
Benefits and common mistakes
Benefits: faster cycles, fewer errors, better storage, less manual work, fewer disputes, stronger anti-fraud controls, easier automation across your ERP (business management software) and CRM (customer relationship manager).
Mistakes to avoid: do not confuse FACe, FACEB2B, and the future B2B rails. A PDF alone will not meet the new exchange rules. Do not skip Verifactu’s QR code, hash, and event logs. Keep the internal controls that Royal Decree 1619/2012 requires.
What to do now
Make a short plan and test the moving parts.
- Track the BOE for the final B2B Royal Decree and AEAT technical docs.
- Pick software that is Verifactu-ready and can send and receive structured e-invoices on the public or private rails.
- Map your data fields to Royal Decree 1619/2012.
- Test B2G flows now with MiFacturae and FACe. Keep the XML, signatures, and acknowledgments.
- Prepare to report payment status once the final text confirms it.
If you want a free start, renn offers a free invoicing plan with Verifactu features. It is a simple way to get compliant while you wait for the B2B rails.
Conclusion
Electronic invoicing is the default way to bill in Spain. B2G is already mandatory. B2B will follow after the final regulation is in the BOE. Start now. Choose software that meets Verifactu and can exchange structured invoices. When the Royal Decree arrives you will be ready. You will know exactly what is an electronic invoice and how to use it every day.
